School bond and tax elections in Wisconsin are held under two circumstances:

To issue new bonds.

To exceed revenue caps.

Laws affecting school finance

Revenue caps

In Wisconsin, there is a revenue cap that limits the amount of property tax revenues for school districts in Wisconsin. The formula is calculated in four steps.

Step 1-Add the amount of state aid received and property taxes levied in the previous school year. When the result is added, you divide the result by the average amount of pupils enrolled in the last three years. School districts cannot take into account taxes levied for community resource programs or the number of pupils who come into a new school district that reside in the former district under the three year average enrollment.[1][2]

Step 2-Take the revenue increase per pupil under the previous school year and multiplied it by 1 plus the allowable rate of increase which is expressed by a decimal. The allowable rate of increase is also known as the QEO, the qualified economic offer. [3]

Step 3-Add the Step 1 and Step 2 results

Step 4-Multiply the Step 3 result (Sum of Steps 1 and 2) by the average amount of pupils being enrolled in the past three school years (Current and the past two years)

The final result should be within a per pupil revenue ceiling that cannot exceed $9,000 per pupil.[4]

Wisconsin bond issue law

Under Wisconsin law, a school district is required to issue a referendum for new bonds if the total costs of the bonding exceed $1,000,000 in total value. Bond elections in Wisconsin are designated automatically as special elections for the purpose of school bonds of regardless when the election is held.[5] A bond referendum can be called via a resolution if approved by a simple majority of the school board or a petition filed with the signatures of 7,500 voters or twenty percent of the school districts voters. Whichever the less of the two is the threshold.[6]

School districts are exempted from bond referendums if its ordered by a state or federal court to remove hazardous substances or be in compliance with fire standards and they need to issue new bonds. Also, no bond referendum is required if a new school district is created by detaching a former consolidated district or purchasing property.[7]

Conduct of the bond election, limitations, rules

Authority conducting elections

The respective county clerk is responsible for conducting elections.[8]

Election dates

Elections can be held during the spring primary or general election season (February or April), or the fall primary or general election season (September or November).

Needed majority

A simple majority is needed to pass a school referendum in Wisconsin.[9]

Special elections

Special referendas can be held in Wisconsin. [10][11] The school districts pay the cost for all elections including special elections. [12] In the event of a special election, another election must be scheduled within the next general election period (spring primary and general and fall primary) at the District's convenience. [13]

Wording of measures

In Wisconsin all ballot measures for school bonds can be placed on a consolidated ballot. [14] In terms of wording a ballot measure, a measure cannot be approved in which requires a negative vote to approve a proposition or an affirmative vote to disapprove a proposition. If there is more than one question on the same referendum ballot the questions used on the same ballot measure are numbered in chronological order.[15]

Required notice of bond election

Under Wisconsin law, there must be a minimum 42 days notice after a school board approves a resolution for a referendum/ballot measure before an election. This is regardless if its a regular or a special election. [16]